Paul L. Caron

Monday, November 18, 2013

Hickman Files Amicus Brief in Quality Stores

Supreme CourtKristin E. Hickman (Minnesota) has filed an amicus brief in United States v. Quality Stores, Inc., 12-1408, scheduled for oral argument in the U.S. Supreme Court on January 14, 2014:

This amicus brief was filed ... to discuss whether Chevron or Skidmore provides the appropriate standard for judicial review of IRS revenue rulings. The brief summarizes and expands upon arguments made in some of my past scholarship.

Prior TaxProf Blog coverage of Quality Stores:

Tax | Permalink


Prof. Hickman's amicus brief is good, and addresses the big tho easy question of whether IRS rulings that violate APA rules deserve any deference. But there maybe should be an amicus brief on the case's central question too. It's complicated, but it looks to me as if there is an important position, quite possibly the correct one, that neither party will want to argue for:

1. Quality Stores says SUB’s shouldn’t pay FICA tax.
2. The IRS says most SUB’s shouldn’t pay FICA tax, but Quality Stores’ SUB should.
3. Neither side wants to say that all SUB’s should pay FICA tax.

Posted by: Eric Rasmusen | Nov 18, 2013 12:23:22 PM